新《企业所得税法》实施效果检验——基于我国上市公司的实证分析  

An Empirical Study on the Effect of the New Enterprise Income Tax Law: The Case of Listed Companies in China

作　　者：阮永平[1] 张海烽[1] 王凯[1] 

机构地区：[1]华东理工大学商学院

出　　处：《税务研究》2010年第2期58-61,共4页

基　　金：国家自然科学基金(项目编号70803010);教育部人文社科规划基金(项目编号07JA790072)资助

摘　　要：本文以我国上市公司为研究样本,运用实证研究方法,分析了新《企业所得税法》实施前后上市公司所得税实际税负水平的变化。研究结果表明,新《企业所得税法》实施后,我国上市公司的所得税平均实际税负水平有一定的下降,但下降幅度不显著,并且不同行业上市公司的影响效果存在较大差异,从一定程度上体现了新《企业所得税法》实现"产业结构优化"的经济目标。最后,本文提出切实实现新《企业所得税法》精神的相关政策建议。This paper takes listed companies in China as samples to analyze the change in the actual tax burden under the new Enterprise Income Tax Law which has been implemented since January 1,2008 （adopted by he National People＇s Congress of the People＇s Republic of China on March 16, 2007） through empirical statistical research methods. Although the law has brought the actual average tax burden down, the decrease is not so significant. There is a huge difference among different sectors, to some extent, this reflects the economic goal of industrial structure optimization targeted by the law. The paper puts forward some recommendations on the relevant policies to achieve the law＇s goal.

关 键 词：新《企业所得税法》 实际税负水平 上市公司 产业结构调整 

分 类 号：F812.42[经济管理—财政学]